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2019 (3) TMI 1511 - CESTAT MUMBAICondonation of delay in filing appeal - time limitation - Held that:- The delay ranges between the period from 123 to 129 days. The reason of delay explained by the appellant seems reasonable and accordingly, the delay in filing the appeals before the Tribunal is condoned. Appeals dismissed on the ground that the appeals were filed before him beyond 90 days from the date of receipt of the adjudication order - Held that:- As per Section 85 of the Finance Act, 1994 he is not empowered to condone such delay. In this contest, the Hon’ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] have held that the statutory time limit for filing appeal provided under the statute should be strictly adhered to. In view of the admitted fact that these two appeals were filed beyond the period of 90 days from the date of receipt of the adjudication order, we do not find any justifiable reason to interfere with the impugned order passed by the Commissioner (Appeals) in dismissing the appeals on the ground of limitation. Scope of SCN - Held that:- We cannot address the issue raised by the appellant for the first time before this Tribunal, which was not the dispute before the lower authorities. Therefore, we do not find any justifiable reason to entertain the prayer made by the appellant for allowing its appeal in respect of the appeal No ST/89456/2018. Accordingly, the said appeal filed by the appellant is also dismissed.
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